NON-RESIDENT TAX SERVICE
Modelo 210
in Dénia
The yearly Spanish tax that catches Dénia owners out, even in the years the property just sits there empty. We work out what you owe, file it with the AEAT, and keep you clear of penalties, in plain English.
- We prepare and file your Modelo 210 each year
- Imputed income and rental income both covered
- Avoid AEAT surcharges, interest and penalties
- Reviewed under a registered Spanish lawyer
From €70 + VAT for the annual imputed-income filing, plus €50 for each additional co-owner. Confirmed in writing before we start.
Legal position last reviewed: July 2026
Modelo 210 is the annual non-resident income tax return (IRNR) filed with the AEAT by non-resident owners of Spanish property. It applies even when the property is empty, through an imputed income, and it is separate from the local IBI you pay to the Ayuntamiento de Dénia. We prepare and file it each year.
Why owners in Dénia trust us with Modelo 210
We actually file it
Plenty of sites explain the 210 and then leave you to it. We prepare it and submit it to the AEAT for you, so it is genuinely done, not just understood.
Right rate, right rule
The 19 or 24 percent, the imputed-income base for your exact property, and only the deductions you are really allowed. Getting that number right is the whole job.
Penalty protection
Late or wrong, and the AEAT quietly adds surcharges and interest until a letter arrives. On time and correct keeps that letter out of your postbox.
Lawyer-reviewed
Tax detail is handled by Daniel Bertomeu, Tax and Legal Advisor (AEDAF, APAFCV), and your file is reviewed under Juan Bertomeu, abogado colegiado ejerciente, ICALI #4643.
Who we help
If you own in Dénia, Las Marinas, Les Rotes, La Xara or Jesús Pobre and you do not live in Spain, you have a Modelo 210 to file, whether you rent the place out or never touch it. British owners sit outside the EU since Brexit; German, Dutch, Belgian and Scandinavian owners sit inside it, which changes the rate. And the single most common thing we fix for new owners here: no, paying your IBI does not cover it.
What we cover
Imputed income (uso propio)
We calculate and file the imputed income that applies when you use the property yourself or leave it empty.
Rental income
We prepare and file the tax on the rent you receive if you let the property.
Correct tax rate
We apply 19% for EU/EEA owners and 24% for non-EU owners, including the UK after Brexit.
Deductions where allowed
We apply the deductions permitted against rental income for EU/EEA owners.
Filing and payment
We file with the AEAT and arrange payment, including from a foreign account where needed.
What Modelo 210 in Dénia really costs
These are orientative components, not a fixed quote. Your final figure depends on the property, its valor catastral and whether you let it.
IRNR rate (EU/EEA owners)
Applied to imputed income or net rental income
AEAT
19%
IRNR rate (non-EU owners, incl. UK)
Applied to imputed income or gross rental income
AEAT
24%
Imputed-income base
1.1% if the valor catastral was revised within the last 10 years, otherwise 2%
AEAT; Ley 35/2006, art. 85
1.1% or 2% of valor catastral
Filing deadline
Imputed income accrued up to 2025 still files any time during the following calendar year; from 2026 accruals the window opens on 1 April
Orden HAC/623/2026 (BOE-A-2026-13573); AEAT note 02-07-2026
1 April to 31 December of the following year (2026 income onwards)
Late-filing surcharge
Surcharges and interest for filing after the deadline
Art. 27 LGT (Ley 58/2003)
approx. 1% per month, up to 15% beyond a year
Our fee (imputed income)
Annual Modelo 210 on imputed income (uso propio)
Expat Abogados published fee
from €70 + VAT
Our fee (rental income)
Annual Modelo 210 on rental income
Expat Abogados published fee
from €150 + VAT
Our fee (property sale)
Modelo 210 on the capital gain from a sale
Expat Abogados published fee
from €450 + VAT
Typical total
A typical Marina Alta apartment pays roughly €150 to €400 in annual IRNR on imputed income (illustrative).
Our Modelo 210 fee starts at €70 + VAT for imputed income, €150 + VAT for rental income and €450 + VAT for the gain on a sale. The same despacho behind Expat Abogados prepares and files it, and a registered Spanish lawyer reviews your file.
See all our fees for Dénia in one place
Estimates only. Final costs depend on the property and your circumstances.
Prefer to do it yourself online?
File your Modelo 210 online with Easy210Spain
One owner, own use, no rental income? Then honestly, you may not need us for this one. The same firm runs Easy210Spain, an online tool that prepares and files exactly that return in minutes, reviewed by the same people. Rental income, several owners, missed years or a sale in the picture, and this page is the right door: that work needs a person.
From €69 for a single owner, VAT included. With a person, from €70 plus VAT, and €50 for each additional co-owner.
Same firm behind both: Juan Bertomeu, abogado ICALI 4643, and Daniel Bertomeu, tax adviser (AEDAF 06838).
Free tools
Check it yourself first, free
Built by the same firm. No email wall, no obligation: an instant orientation before you decide whether you need a person.
How it works
01
We gather your catastral and ownership details
02
We confirm your residency status and the correct rate
03
We calculate your imputed or rental income
04
We prepare and file your Modelo 210
05
We confirm payment and keep your records
What we need from you
- Passport and NIE for each owner
- Country of tax residence
- Ownership share
How we regularised Petra's Modelo 210
Petra, a Dutch owner of an apartment in Las Marinas, had paid her IBI every year but had never filed a Modelo 210, and was worried about a future sale.
First review
We checked that the valor catastral had been revised within the last 10 years, so the 1.1% imputed-income rate applied.
Outstanding years
We prepared the outstanding, non-time-barred years at the 19% EU/EEA rate.
Voluntary filing
We filed voluntarily, before any AEAT notice, which limited the surcharges under art. 27 LGT.
Going forward
We set up her annual filing so future years are handled on time.
Brought up to date, and protected against a blocked sale.
Illustrative example based on real cases. Names changed. Figures vary by property.
Costly mistakes non-resident owners make with Modelo 210
Assuming IBI covers everything
What goes wrong: IBI is a local tax and does not replace the national Modelo 210.
How we prevent it: We file the Modelo 210 you owe, in addition to your IBI.
Using the wrong rate after Brexit
What goes wrong: UK owners applying 19% instead of 24% underpay and can face a correction.
How we prevent it: We apply 24% for non-EU owners, including the UK.
Using the wrong imputed-income percentage
What goes wrong: Applying 2% instead of 1.1% (or vice versa) gives the wrong tax.
How we prevent it: We check whether the valor catastral was revised within the last 10 years.
Filing one return for co-owners
What goes wrong: A single joint return is incorrect and can be rejected.
How we prevent it: We file a separate return for each owner of each property.
Missing the year-end deadline
What goes wrong: Filing late triggers surcharges and interest under art. 27 LGT.
How we prevent it: We file inside the official window — for 2026 income onwards it runs from 1 April to 31 December of the following year.
A common and expensive misunderstanding
Many owners think that paying IBI to the Ayuntamiento de Dénia meets their Spanish tax obligations. It does not. IBI is a local tax, while Modelo 210 is a national tax filed with the AEAT, and the imputed income applies even when the property is empty. If your case is simple and you would rather file it yourself online, the same firm runs a self-service tool for exactly that. Prefer to file it yourself online? The same firm runs Easy210Spain
Visit Our Offices
Visit our offices in Dénia and Moraira
Meet us in Dénia or Moraira for property and tax matters connected to Dénia, the Marina Alta, and the wider Costa Blanca.
Moraira office
Calle del Dr. Calatayud, 39, planta baja, 03724 Moraira, Alicante
Property and tax legal support for international clients in Moraira.
Dénia office
Calle Ramón y Cajal 5E, Oficina 1, Dénia, Alicante, Spain
Broader support across Dénia, Alicante province, and international client matters.
Modelo 210 in Dénia: your questions answered
Common questions from non-resident property owners in Dénia and the wider Marina Alta.
Ready to start
with confidence
Send us your latest IBI receipt and we will tell you what you owe.
Information on this page is general and does not constitute legal or tax advice. Advice depends on your documents and circumstances.
Ready to
Start?
Fill out the form and tell us where you stand. We will get back to you, usually within 24 hours, with the right next step.
PHONE (CALLS)
+34 609 477 889WHATSAPP (MESSAGES ONLY)
+34 614 08 68 07DÉNIA OFFICE
Calle Ramón y Cajal 5E, Oficina 1, 03700 Dénia, Alicante
MORAIRA OFFICE
Calle del Dr. Calatayud, 39, planta baja, 03724 Moraira, Alicante